Joe, I own two CM 32's, one tiller, one Edson wheel helm. The tiller I sailed only once, due to engine issues. When I had her on the lake, in 15 mph winds, she sailed very simular to my Mac 25 tiller. Could not tell any discernable differences, except the CM 32 was noticeably faster than the shorter Mac.
Going big, or going small, there becomes a point where you go wheel, or tiller. In the grey area, there a boat is not small, and is not big, is a place where both can be used. My 32's are examples of that. The Crealock 37's had a wheel, but two owners contacted Crealock to ask him if they could convert to a tiller because they handled so well. True story, that makes no sense to me at all. If the boats handled well, why not let them handle well with the factory supplied wheel?
It all boils down to what people want. Some date blonds, others prefer jet black hair.
To me the wheel, is where the fun of sailing finally settles in. Some work and preparation goes into sailing. When it all comes together, and it is just you and the wind, who do you want to share that moment with, a tiller, or a wheel? For me, the tiller has no romance, no fun. Even at the docks, walking past other sailboats, some call to you, others don't.
My wife can steer my wheel, but she is overwhelmed by the tiller, as if it is something mystical. Maybe she is right. Last day on the lake, we used a ramp on the other side of the lake to recover the boat, and for something different, I gave her the wheel. She motored all the way across. About a half hour (small lake). I could never gotten her to do that with a tiller. She would have refused.
First time I sailed my Crealock wheel helm, I knew I finally had what I had wanted. Needed. It filled something inside of me, like the two masts made me feel good, the wheel also completed the picture.
Sailing is not just numbers on a slide rule. It is music without notes. It is the balance on a fine chefs knife, or the sound of a tuned exhaust.